https://www.taxtmi.com/caselaws?id=124800 The Appellate Tribunal CESTAT, New Delhi, dismissed the revenue's appeal against the Commissioner (Appeals) order regarding the addition of the cost of promotional items to the assessable value of tractors. The Tribunal held that unless there was evidence of a compulsory obligation on the dealer to purchase and distribute the promotional items, such costs should not be included in the assessable value. As no evidence of compulsion was found in the present case, the appeal was deemed meritless and dismissed. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 13:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124800 The Appellate Tribunal CESTAT, New Delhi, dismissed the revenue's appeal against the Commissioner (Appeals) order regarding the addition of the cost of promotional items to the assessable value of tractors. The Tribunal held that unless there was evidence of a compulsory obligation on the dealer to purchase and distribute the promotional items, such costs should not be included in the assessable value. As no evidence of compulsion was found in the present case, the appeal was deemed meritless and dismissed. Case-Laws Central Excise Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124800